Genetically Modified Organism Glowfish - Free Essay Example

Sample details Pages: 2 Words: 543 Downloads: 9 Date added: 2019/02/14 Category Health Essay Level High school Topics: GMO Essay Did you like this example? GloFish were originally zebrafish, a tropical fish from the Minnow family. They originate in rivers of Himalayas and Eastern India. Zebrafish measure three centimeters long and were name for their distinct blue stripes on the side of their bodies. Don’t waste time! Our writers will create an original "Genetically Modified Organism: Glowfish" essay for you Create order In 1999, Zebrafish were genetically modified with fluorescent by Scientist at the National Singapore University. Dr. Zhiyuan Gong and his colleagues were working with a gene that encodes the green fluorescent protein (GFP), originally extracted from a jellyfish, that naturally produced bright green fluorescence (â€Å"StateMaster Encyclopedia: Glofish†). They inserted the gene into a zebrafish embryo, allowing it to integrate into the zebrafishs genome, which caused the fish to be brightly fluorescent under both natural white light and ultraviolet light. GloFish were intentionally developed to help fight pollution in water. The long-term goal for the scientists was to detect toxins in water so that polluted waterways could be identified and the local communities using those waterways could be protected. â€Å"The first step was to make them fluoresce all the time,† explains Alan Blake, co-founder and CEO of Texas-based Yorktown Technologies, which introduced GloFish to the home aquarium market in 2003. The fluorescing color in the fish, will signal that water is contaminated. A gene is inserted in one zebra fish embryo one time, and the fluorescence trait is then carried from generation to generation through traditional breeding. One of many advantages of using GloFish is that, they produce hundreds of offspring and grow at an extremely fast rate. Providing Scientists countless of GloFish to conduct their studies. Because of their neon colors, GloFish became the first genetically modified animal to be commercialized. They became a very popular pet in the fish market across the United States. The fish appear bright under normal white light and fluoresce brilliantly under a blue light. They are available in six colors such as; Starfire Red, Electric Green, Sunburst Orange, Cosmic Blue, Galactic Purple, and Moonrise Pink (â€Å"StateMaster Encyclopedia: Glofish†). Each GloFish inherits its unique color directly from its parents, maintains the color throughout its life, and passes the color along to its offspring. It has been reviewed by many state agencies (Florida division of agriculture), they have concluded that fluorescent fish are safe for the environment. GloFish are approved for human use by the U.S. food and drug administration (â€Å"GMO GloFish.†). Despite the GloFish being tested as safe, California along with Canada and Europe has used its Environmental Quality Act to ban sale of GloFish. One con of creating the GloFish, is that they cannot survive in North American waters. â€Å"Their non-GloFish equivalents have not established in the wild, and it is reasonable to assume that a bright, fluorescent equivalent would have even less of a chance of survival,† says Craig A. Watson, director of the Tropical Aquaculture Laboratory at the University of Florida. Overall the GloFish was genetically modified to help protect the environment. It was a very creative and easy genetically modification, due to the fish being able to continue to pass off the trait in their genes for generations. To this day, there are no proven history of serious damage cause by the GloFish. In conclusion, genetically modifying organisms should only be used to help improve the environment. whether it be for food or medically.

Starbucks A Large International Business Essay - 2234 Words

Today, Coffee may be a large international business employing over 20 million individuals. This commodity ranks second solely to crude oil in terms of greenbacks listed worldwide. With over 400 billion cups consumed per annum, coffee is world’s preferred drink. within the U.S. sales of premium specialty coffees have reached the multibillion-dollar level and increasing considerably on an annual basis. About Starbucks: - It was genuine when the primary Starbucks opened in 1971, and it s pretty much as genuine today. In those days, the organization was a solitary store in Seattle s Pike Place Market. From only a slender customer facing facade, Starbucks offered a portion of the world s finest new broiled entire bean espressos. The name, roused by Moby Dick, evoked the sentiment of the high oceans and the nautical custom of the early espresso dealers. In 1981, Howard Schultz (Starbucks executive and CEO) had at first walked around a Starbucks store and he was drawn into Starbucks and joined a year later (Company Information, 2016). Starbucks has around 182,000 workers and over 22,519 organization worked and authorized stores in 70 nations. Their item blend incorporates cooked and carefully assembled superb/premium estimated espressos, an assortment of crisp nourishment things and different drinks. They additionally offer an assortment of espresso and tea items and permit their trademarks, for example, authorized stores, basic need and national foodservice accounts.Show MoreRelatedStarbucks : A Large Transnational Corporation1435 Words   |  6 Pages Starbucks is currently the largest transnational coffeehouse company in the world, with 23,768 stores spread across 67 countries. In this paper, I will use academic resources to analyze how Starbucks utilize unique globalizing strategies to become a large transnational corporation, while still maintaining its ethical values. Currently, many transnational companies focus on sourcing efficiency, as they strive to find the cheapest labor in the global market and meth ods to strategically reduce taxesRead MoreCommunication of Values and Ethics in Strategic Organizational Communication819 Words   |  4 PagesStarbucks organizational structure has been rearranged to better accommodate customer satisfaction. Schultz, CEO of Starbucks announced the expansion of their matrix organization structure. They will operate under four U.S. divisions: Western/Pacific, Southeast/Plains, Northeast/Atlantic and Northwest/Mountain (Schultz, 2008). There are some major advantages for this kind of organizational structure which include maximized communication channels. Once the appropriate adjustments are made, SchultzRead MoreEnviornmental Factors1043 Words   |  5 PagesMarketing Decisions: Starbucks Starbucks has wide range of business activity. These activities allow the company to use numerous channels of product distribution. With the company operating in many locations worldwide environmental factors play a major role in marketing decisions. Each distribution channel is affected differently and the companys flexibility in the marketing plan allows the company to adjust their strategies to meet the needs of the environmental factors. Starbucks is known as theRead MoreStarbucks Corporation1716 Words   |  7 PagesStarbucks Corporation By Oybek Salimov Outline Introduction†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦3 1. Background of the company†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..4 2. Starbucks’s expansion.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..4 3. Risks associated with expansion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦6 4. Capital structure of the company†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦7 Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 9 Reference †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦10 Appendix †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 11 Introduction GlobalizationRead MoreStarbucks : A Global Consumer Brand1470 Words   |  6 Pagesinto Starbucks for their java shot, but it is more than the overpriced coffee that brings people in day after day to their Starbucks stores across the world. Starbucks offers a setting and an environment created by the friendly and helpful staff. They are always around to provide excellent customer service. Managers at Starbucks put tremendous attention into hiring good â€Å"people people.† Their hiring and training process is designed to provide a customer-centric experience. People buy Starbucks forRead MoreStarbucks and Caribou Coffee: A Comparative Analysis1664 Words   |  7 Pagescompanies that are the subject of this report are Starbucks and Caribou Coffee. Starbucks operated internationally from an early point in its history, opening its 10th store in Vancouver its second market was international, before anybody in the US outside Seattle had heard of Starbucks. Now the company operate s around the world. While its coffee business has not generally been built on the basis of acquisitions, it has attempted to complement that business and enter new ones with a variety of acquisitionsRead MoreStarbucks : Starbucks Global Coffee Company1100 Words   |  5 Pages Starbucks Global Coffee Company Robin Turner National University â€Æ' Starbucks Global Coffee Company Introduction Starbucks Coffee Corporation is not only of the leading companies that retails and markets coffee globally but one of the top companies overall in the world. There are approximately 7,300 coffee shops and kiosks in the United States and approximately 3,000 shops in 34 other countries. Starbucks products include coffee, coffee drinks, pastries, sandwiches, ice cream, espresso machinesRead MoreEssay on Starbucks Company Overview815 Words   |  4 PagesStarbucks Company Overview Starbucks, a well-managed assertive company, has consistently achieved growth since its early beginnings. Starbucks is the largest retailer of specialty coffee drinks and coffee beans in the nation sold through company-owned retail outlets and supermarket chains (Starbucks Corporation, 2009). The Starbucks name has earned its place as an innovative organization that represents a sense of community and shared ideals among its customers, its employees, and the world at largeRead MoreStarbucks And Its Impact On The World Coffee Industry Essay1425 Words   |  6 Pageswalk into a Starbucks for a â€Å"cup of Joe†. Coffee is the most popular leading beverage that is enjoyed throughout the world and in so many different forms. You can get coffee just about anywhere, but there is a reason why people choose Starbucks coffee. Starbucks is known for their friendly, positive environment with staff that is truly accommodating and welcoming. People buy Starbucks for what it represents and the status image that comes along with it. Starbucks has an excellent business structureRead MoreStarbucks’ International Operations Case Study1636 Words   |  7 Pages1. Analyze entry strategies adopted by Starbucks. Starbucks adopted three different entry strategies: licencing, joint ventures and wholly owned subsidiaries. Looking at the list of the countries in which the company is present and modes of entry to each of them, we can notice that a company hardly ever decides to open their own subsidiary. It is understandable, as this mode of entry is connected with highest risk and costs. Starbucks was able to use this strategy in Canada because of some similarities

Chapter Notes Demise - Original Writing - 1558 Words

Chapter 4: Demise I wasn t always a depressed human. I used to be very happy and joyful. I had so many friends, back then. I went through most of my life. I m barely at the stage of winter. But I must cut the season short. The burning cold is killing me on the inside. I can t take it. I was happy before winter, but then everything changed. My child began to grow older. My little child was ignoring me, he didn t care at all about her dad at all. No matter what, she won t notice me. I m like a ghost to her, a stalking shadow. A god, she doesn t even know that’s here. I still had my wife right. So all was well. But it wasn t, because I did some evil sin for the freaking gods to hate me. We were planning on having another child, so†¦show more content†¦Take care of my daughter before her demise!† There was a brief shine of light, then that light with her vanished. I was traumatized. I just watched my wife die. I fell down to the ground and broke down to tears. I lost it. I had to. I approached the murder, and told him, â€Å"Leave, and you better die!† He ran away in terror. I watched him disappear into the distance. Once he was gone, I tried to comfort her. However, I phased right through Ayama, I was like a mere illusion. I was always one. It covered up all my sins. Three years later, I finally could be a person. Ayama noticed me and actually kind of liked me. Then, someone took her away from me. As a result I fully lost it. I couldn t go on. I just couldn t! I have nothing. I have cried myself for so many nights, I have to take action now. He walked up to the chair. He sat down, tall enough to reach the rope. He grabbed the rope and wrapped it over his neck. He began choking, after a very brief moment. To speed up the process he grabbed the knife he used in his last fight. â€Å"I can t bare this pain.† He put the knife gradually into his chest. Blood began to bleed very slowly. His life was draining, like the cherry tree itself. Until it was winter, and all the petals faded away, leaving only little things for it to be remembered. â€Å"Hello there,† lord Kuro said. â€Å"Welcome to hell.† â€Å"Wait, why am I here,† the dead man said. â€Å"Why am I at hell.† â€Å"Why? Here s why. You let your

Notes On The Committee Kenya African Union Essay - 979 Words

Prospectus of Defeating Mau Mau Religion In 1954 Louis (Seymour Bazett) Leakey wrote Defeating Mau Mau an examination of the Mau Mau, and how the organization works from initiation to infrastructure, and the fact that Mau Mau is losing as a political movement aimed to drive out the white man and win self-government. After the construction of the Lunatic Express British colonization of Kenya skyrocketed, causing a division between white, well capitalized ranches Vs. small scale farmers. Tension between blacks and white grew due to the uneasy equilibrium, causing motivation for uneducated, poor, landless kenyans to fight the colonialist. Jomo Kenyatta help forum Kenya African Union (K.A.U.), the first effort to create a colony-wide African political organization which turned into the Kikuyu Central Association (K.C.A.), which led to the freedom fighters known as Mau Mau rebellions who fought the colonialist. The Mau Mau Emergency ends in defeat by the British Loyalist with brutal concentration camps. Leakey includes seven go als the Mau Mau aimed to achieve, one of the goals being to destroy christianity. Leakey describes various methods of propaganda, one of the most effect vises being subliminal hymns. Hymns would contain catchy melodies, with lyrics that would prepare Kikuyu people to take the Mau Mau oath. Within the context, Leakey repeatedly identifies religion as the primary reason for Mau Mau popularity(expansion?) in the Kikuyu community. In the beginning ofShow MoreRelatedKeny A National Leader Of National Unity1699 Words   |  7 PagesThe 2007 general elections in Kenya was a watershed event in the history of the country. Unprecedented violence broke out in many parts of the country immediately Mwai Kibaki of the Party of National Unity (PNU) was declared the winner of the presidential poll and sworn in on 30th December 2007. 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Cambodia +855 232428 99 1 1 6 Cambodia +855 1 834 Ethiopia +25 1 1756 114 681 Ethiopia +251 1 1 2 763 Kenya +254 206 998 Kenya +254 20 699 8000000 Mozambique +258 2 1 400 189 Mozambique +258 21 400 189 Namibia +264 613 207 Namibia +264 61 320 7000000 Nepal +997 143 506 Nepal +997 1435 0602 02 South Afr ica +27 41 395395 4083 South Africa 4083 41 Sri Lanka +94 11 248Read MoreUnited Nations Role in Conflict Management in Africa: a Case Study of Darfur11729 Words   |  47 PagesThe UN to manage violent conflicts between nations evolved Peace Support Operation (PSO). During the cold war era, most of the crises could have been attributed to ideological rivalry between the United States of America (USA) and the then Soviet Union with the support of their respective client states in Africa. However, conflicts in Africa assumed different description after the Cold War. 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The Humiliating Nature of Enslavement, Sexual Savage...

The humiliating nature of enslavement, sexual savage exploitation, and degradation in autobiographical narratives of Frederick Douglass and Harriet Ann Jacobs In the age of Romanticism, slavery and the slave trade provoked sharp criticism and controversy and played a very significant role in shaping public opinion and causing moral opposition to injustice and tyranny. Since Columbus’s journey opened the doors of the Atlantic passage to African Slave Trade, slavery became man’s greatest inhumanity to man â€Å"converting† the victims into labor and economic units of production. The foundation of African culture and civilization stagnated, decayed and almost disappeared within the over three hundred years of the Christian motivated evil of†¦show more content†¦That is why throughout his life, he worked very hard to read and write, attain more knowledge, and share this knowledge with others suffering alongside him as slaves. â€Å"The work of instructing my dear fellow-slaves was the sweetest engagement with which I was ever blessed†¦I succeeded in creating in them a strong desire to learn how to readâ₠¬  (Douglass). However, while Douglass mostly spoke about his black brothers and sisters as one whole – the brotherhood, Jacobs in Incidents in the Life of a Slave Girl, Written by Herself portrayed the wrongs inflicted by slavery in the eyes of women slaves and the sexual tyranny exerted by white slave masters over black women† (Jacobs). Reader, be assured this narrative is no fiction†¦I was born and reared in Slavery†¦I do earnestly desire to arouse the women of the North to realizing sense of the condition of two millions of women at the South, still in bondage, suffering what I suffered, and most of them far worse. (Jacobs) With these words, Harriet Ann Jacobs revealed her personal story of enslavement, sexual savage exploitation, and degradation. In appealing to white women to look at life from her perspective, Jacobs was hoping to portray the cruelty of slavery in the eyes of a woman. She did not talk about severe whipping or punishments like Douglass but rather Christmas which she could not spend with

My Papas Waltz free essay sample

Theodore Roethke wrote many poems about his father, â€Å"My Papa’s Waltz† is one particular poem that is still the source of much debate, both in college classrooms and among established literary critics. Initially, the poem appears to be a young boys fond recollection of a dance with a tipsy, but loving father. Many who read it strongly disagree, and feel that the tone is much more severe, and alludes to a drunken and abusive father. To clarify this argument, one must closely analyze the syntax, and search for the true intent of Roethke’s careful chosen words. Upon close examination, the poem seems to convey an intriguing ambiguity that lends itself to both arguments. The poems title, â€Å"My Papa’s Waltz†, is the first indication of the authors intended tone. Roethke had innumerable choices for the title of his poem, so we must consider how differently we might enter into its reading if he had entitled it â€Å"My Papa’s Dance†. We will write a custom essay sample on My Papas Waltz or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The word â€Å"dance† can have many negative connotations. One that comes readily to mind is the idiom â€Å"same old song and dance†. That would seem to indicating that the events within the poem occur with some regularity and consistency. Again, consider how â€Å"dance† is used to describe the way boxers move in ring; whereas waltz on the other hand, seems to have a more jovial and spontaneous connotation. Roethke’s use of â€Å"Papa† instead of â€Å"Father† is another hint of his ambivalence. â€Å"Papa† has a much kinder intuitive word association than the sterner â€Å"Father† word choice. Roethke is clearly telling us something important with his chosen vocabulary, and if he had wanted the poem to obviously be about an abusive father, he wouldn’t have titled the poem as he did. Moving beyond the title, Roethke’s word choice in the first stanza begins to conjure the negative imagery. Line one, â€Å"The whiskey on your breath† conveys a father who has been drinking and is now interacting with his small child (1). The stanza continues with words like â€Å"dizzy† and â€Å"death† and so Roethke begins to set the stage for his tricky and hazy recollection (2;3). More negative words follow, and throughout the poem we see examples of words that, at face value, have negative connotations. He describes his mother, who is witnessing this mess-making as they â€Å"romped†, as having a â€Å"Countenance† that â€Å"could not unfrown itself† (5;7;8). This obvious disapproval might suggest again that something unsavory, perhaps even dangerous, is occurring. Roehtke proceeds with more negative language, describing a father who is missing dance steps, and with every one missed, his sons â€Å"right ear scraped a buckle† (12). All the while the father it keeping his rhythm by â€Å"beating time† on his sons head (13). Again, Roethke’s word choice appears to point toward a violent, even painful encounter between father and son. However, Roethke chooses words that, at first read, evoke thoughts of negativity or abuse; but upon careful analysis of the stanzas, and the poems as a whole, another perception is realized. Consider the second stanza’s reference to the boy’s mother and her disapproving â€Å"countenance† (7). She is the only other witness, and her perception is vital in deciphering the true tone. What Roethke doesn’t clarify is whether she is frowning at the waltz in general or just at the fact that’s its boisterous nature is causing pans to slide â€Å"from the kitchen shelf†(6). Presumably, the falling pots not only made an unpleasant noise, but also created work in their need to be picked up. It is reasonable to surmise that this would bring a frown to the face of most mothers, even the most tolerant ones. More evidence to suggest Roethke’s complex depiction and recollection is positive, or at least ambivalent, is found not in the poem’s syntax, but in the. In its prologue, Otto Roethke, the author’s father, is described as a stern and hardworking man (pg. 316). This poem highlights an event of obvious frivolity, not normally in his father’s nature. Whether or not his father’s intoxication and the resulting playful nature are truly a negative thing is where Rotheke cleverly leaves us guessing. It is the poems last stanza that provides the final piece in the tonal puzzle. The last two lines â€Å"Then waltzed me off to bed/Still clinging to your shirt† suggest a final thought that not only illustrates a caring father, but also a loving son. (15; 16) The line â€Å"waltzed me off to bed†, if viewing the word â€Å"waltz† in a positive light, speaks of a father, carefully and delightedly, whisking his son off to bed (15). Still clinging to your shirt† portrays a child still hugging his papa as he carries him off to bed (16). The challenge is concluding, one way or another, what Roethke’s true meaning of this poem was. However, by analyzing not only his scrupulous word choice, but also the poem’s context, it is possible to draw solid conclusions. The poem is a recollection of a clumsy moment of convivial affection in a young boys life. The poem also, metaphorically, alludes to unintentional hurt caused by a loving, but sometimes inept father. The poem’s beauty lies in its ambiguity, allowing readers to bring their own childhood experiences to bear on the work.

Capital Gain Tax and Fringe Benefit Tax

Questions: Part One: Fringe Benefit Tax Alan is an employee at ABC Pty Ltd (ABC). He has negotiated the following remuneration package with ABC: salary of $300,000; Payment of Alan's mobile phone bill ($220 per month, including GST). Alan is under a two-year contract whereby he is required to pay a fixed sum each month for unlimited usage of his phone. Alan uses the phone for work-related purposes only; Payment of Alan's children's school fees ($20,000 per year). The school fees are GST free.ABC also provided Alan with the latest mobile phone handset, which cost $2,000 (including GST).At the end of the year ABC hosted a dinner at a local Thai restaurant for all 20 employees and their partners. The total cost of the dinner was $6,600 including GST.(a) Advise ABC of its FBT consequences arising out of the above information, including calculation of any FBT liability, for the year ending 31 March 2014. Assume that ABC would be entitled to input tax credits in relation to any GST-inclusive acquisit ions.(b) How would your answer to (a) differ if ABC only had 5 employees?(c) How would your answer to (a) differ if clients of ABC also attended the end-of-year dinner?Part Two: Capital Gain Tax Dave Solomon is 59 years of age and is planning for his retirement. Following a visit to his à ¯Ã‚ ¬Ã‚ nancial adviser in March of the current tax year, Dave wants to contribute funds to his personal superannuation fund before 30 June of the current tax year. He has decided to sell the majority of his assets to raise the$1,000,000. He then intends to rent a city apartment and withdraw tax-free amounts from his personal superannuation account once he turns 60 in August of the next year. Dave has provided you with the following details of the assets he has sold:(a) A two-storey residence at St Lucia in which he has lived for the last 30 years. He paid $70,000 to purchase the property and received $850,000 on 27 June of the current tax year, after the real estate agent deducted commissions of $15,000. The residence was originally sold at auction and the buyer placed an $85,000 deposit on the property. Unfortunately, two weeks later the buyer indicated that he did not have sufà ¯Ã‚ ¬Ã‚ cient funds to proceed with the purchase, thereby forfeiting his deposit to Dave on 1 May of the current tax year. The real estate agents then negotiated the sale of the residence to another interested party.(b) A painting by Pro Hart that he purchased on 20 September 1985 for $15,000. The painting was sold at auction on 31 May of the current tax year for $125,000.(c) A luxury motor cruiser that he has moored at the Manly Yacht club. He purchased the boat in late 2004 for $110,000. He sold it on 1 June of the current tax year to a local boat broker for$60,000.(d) On 5 June of the current tax year he sold for $80,000 a parcel of shares in a newly listed mining company. He purchased these shares on 10 January of the current tax year for $75,000. He borrowed $70,000 to fund the purchase of these shares and incurred $5,000 in interest on the loan. He also paid $750 in brokerage on the sale of the shares and $250 in stamp duty on the purchase of these shares. Dave has contacted the ATO and they have advised him that the interest on the loan will not be an allowable deduction because the shares are not generating any assessable income.Dave has also indicated that his taxation return for the year ended 30 June of the previous year shows a net capital loss of $10,000 from the sale of shares. These shares were the only assets he sold in that year.(a) Based on the information above, determine Dave Solomons net capital gain or net capital loss for the year ended 30 June of the current tax year.(b) If Dave has a net capital gain, what does he do with this amount?(c) If Dave has a net capital loss, what does he do with this amount? Answers: Part A. Fringe Benefit Tax FBT is a tax imposed on employer who provides non cash benefits to employees. Tax is levied on employer as per definite rates on the taxable values calculated as per laid down rules of the act. The benefits which are provided to employees apart from salary are liable to Fringe Benefit Tax. The benefit should be in respect of employment which means benefit should be provided only in respect of employment. If benefit is for business purpose then its allowed to have exemption (47A of Subdivision A of Division 12). Employee may be current, past or future and benefits may be provided either by the organisation or associate of the organisation. FBT year is from 1st April to 31st March. FBT rates are as follows:- 31st March 2014-46.5% Gross up rates are as follows:- There are two types of gross up rates. Type 1 gross up rates are for those benefits for which Goods and Service Tax credit is available. Type 2 gross up rates are for those benefits for which GST credit isnt available. Type 1 gross up rates:- 31st March 2014-2.0647 Type 2 gross up rates:- 31st March 2014-1.8692 There are many benefits provided by the employer to the employees. The examples of different benefits which are liable to FBT are listed below: Car parking benefits(Division 10A of part III) Lower rate interest loan to an employee(subdivision A of division 4 of part III) Health insurance benefits Reimbursement of expenses Benefits by way of food, drink and recreation As per division 13 Many benefits are not liable to FBT which are specifically exempted from FBT. And some of the benefits are allowed for concession as well:- Work related items exempt(58X of Division 13) Minor benefits exemption(58P of Division 13) Taxi travel expense exemption(58Z of Division 13) Small benefit car parking exemption(58GA of Division 13) Concessions, including specific concessions for non-profits Part A.a) Particulars Amount(in $s) Taxable Amount(in $s) Mobile Phone Expense(Note 2) Exempt Childrens school fees(Note 3) 20,000 37,384 Mobile phone handset(Note 4) 2,000 4,129.4 Dinner expenses(Note 5) Exempt Total 41,513.4 FBT liability will be $19,303.73(41,513.4*46.5%). Explanation to the above solution:- First, we have to find whether the benefit provided is following under the category of taxable benefit or not. After that, we need to decide under which category the benefit will fall. Whether under type 1 or type 2? Then after one needs to find out the taxable value by multiplying the values of benefits with gross up rates. Lastly, the taxable value will be taxed according to the prescribed rate. Note: 1- Salary expenditure will not be liable to FBT. Note: 2- Alans mobile phone expenses are liable to FBT. But as Alan is using mobile phone for work purposes only thats why FBT will not apply to mobile phone expenses provided to Alan. Note: 3- Alans childrens school fees are liable to FBT as this benefit is provided over above salary payment. Childrens school fees are GST free therefore coefficient will be 1.8692. Because those benefits which are GST free are included in type-2. Note: 4- Mobile phone handset given to Alan is liable to FBT as this benefit isnt included in work related exemptions and as it is including GST it will be included in type 1 and gross up rate will be 2.0647. Note: 5- At the end of the year, dinner facility was provided by the employer to 20 employees and the partners; the number of partners is not defined in the question. The total cost of the dinner is $6,600. Here, it is said that all the 20 employees were there with their partners. That means total 40 persons attended dinner. So, $6,600 will be distributed between 40 persons. Therefore, per person expenditure will be less than $300. Minor expenses are exempt under FBT assessment Act 1986. Therefore, dinner expenses will not be liable to FBT. Part A.b) If total employees of ABC would have been only 5, then the answer would definitely have changed. As the employees are less than 20, the expenditure will be distributed between them and as the per person expenditure would be more than $300, therefore the amount will definitely qualify for FBT. As in the above solution we assumed that there is only one partner. Therefore, total persons will be 6. So, the total expenditure of $6,600 will be distributed between 6 persons. Therefore, per person the expenditure will be $1,100. The solution would change in the below given manner. 37,384+4,129.4+2,271.17=43,784.57 43,784.57*46.5%=20,359.83 The answer would change in the above given manner. Part A.c) The answer would not change in the given case. If the clients would have attended the dinner the total number of persons will be more, so the amount will be less than $300 per person. Therefore, the answer would not change and it will remain same as per answer 1. Part B. Part B.a) Particulars Amount(in $s) Amount(in $s) Sale of two-storey residence at St. Lucia (Note I) Exempt Sale of paintings(Note II) 125,000$ Less: Purchase cost of painting (15,000*123.4/71.3) (25,960.73) 150,960.73 Sale of Luxury motor Cruiser(Note III) 60,000$ Less: Purchase cost of Luxury Motor Cruiser (110,000$) (50,000$) Sale proceeds of Shares(Note IV) 80,000$ Less: Purchase cost of Shares (75,000$) Less: Interest on loan (1,000$) Less: Brokerage on sale of shares (750$) Less: Stamp duty on sale of shares (250$) 3,000$ Total Capital Gain 103960.73 Less: Capital loss of previous year (10,000$) Net Capital Gain 93,960.73 The most common type CGT event is disposal of an asset-selling it or giving it away. Some other types of events in CGT are:- Cancellation of share or surrender or redemption. A person ceased to be a citizen of Australia. Compensation payment. A person entering into a contract not to perform certain tasks. Explanation to the above solution:- I) Permanent residence is exempted from capital gain if sold. Therefore, two storey residence sold wont be liable to capital gain. This transaction is disposal of an asset. A1 (disposal of CGT asset-104-10).II) Sale of painting is liable to capital gain as per the provisions of the act. Therefore, cost of acquisition will be deducted from the sale proceeds and net sale consideration will be liable to capital gain. This transaction is disposal of an asset. A1 (disposal of CGT asset-104-10).III) Sale of motor cruiser is liable to capital gain as motor cruiser is capital asset as per the definition of capital asset. The motor cruiser is sold by Dave. This transaction is disposal of an asset. A1 (disposal of CGT asset-104-10).IV) Shares are always liable to FBT. Therefore, sale consideration received will be liable to capital gain and expenses incurred to complete the transaction will be allowed as deduction from sale consideration. This transaction is disposal of an asset. A1 (disposal of CGT asset-104-10).V) Capital losses carried down from previous years are allowed as deduction from net capital gain of current as well as future years. This transaction is disposal of an asset. A1 (disposal of CGT asset-104-10). Part B.b) If Dave has net capital gain then the amount of net capital gain will be added to the income of the assessee and it will be taxed as per the normal rates applicable to the income of the assessee. This is the treatment to be given when there is net capital gain derived from the sale consideration (division 6E of part III). Part B.c) If Dave has net capital loss then capital loss will be carried forward for indefinite years and if there is any capital gain in current year or next year then the amount of capital loss will be set off against capital gain (division 6E of part III). References: ANON, N.D., Fringe Benefits Tax, Accessed on 31st January 2015, https://www.ato.gov.au/Business/Employers/Preparing-to-engage-workers/Fringe-benefits-tax-(FBT)/ANON, N.D., Fringe Benefits Exemptions and Concessions, Accessed on 31st January 2015, https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/FBT-exemptions-and-concessions/ANON, N.D., Fringe Benefits Tax Rates, Accessed on 31st January 2015, https://www.ato.gov.au/Rates/FBT/ANON, N.D., FBT Return 2014, Accessed on 31st January 2015, https://www.ato.gov.au/Forms/FBT-return-2014/ANON, N.D., Reportable Fringe Benefits, Accessed on 31st January 2015, https://www.ato.gov.au/Rates/FBT/?page=12#Reportable_fringe_benefits ANON, N.D., Fringe Benefits tax Assessment Act,1986, Accessed on 31st January 2015, https://www.austlii.edu.au/au/legis/cth/consol_act/fbtaa1986312/ ANON, N.D., Capital Gains Tax, Accessed on 31st January 2015, https://www.charteredclub.com/capital-gain-tax/ANON, N.D., Capital Gains Tax, Accessed on 31st January 2 015, https://www.ato.gov.au/General/Capital-gains-tax/ANON, N.D., Acquiring and Owning CGT Assets, Accessed on 31st January 2015, https://www.ato.gov.au/General/Capital-gains-tax/Acquiring-and-owning-CGT-assets/ANON, N.D., Selling an Asset and Other CGT Events, Accessed on 31st January 2015, https://www.ato.gov.au/General/Capital-gains-tax/Selling-an-asset-and-other--CGT-events-/ ANON, N.D., Working out your capital gain or loss, Accessed on 31st January 2015, https://www.ato.gov.au/General/Capital-gains-tax/Working-out-your-capital-gain-or-loss/ANON, N.D., CGT Exemptions rollovers and concessions, Accessed on 31st January 2015, https://www.ato.gov.au/General/Capital-gains-tax/CGT-exemptions,-rollovers-and-concessions/ ANON, N.D., Shares and Units, Accessed on 31st January 2015, https://www.ato.gov.au/General/Capital-gains-tax/Shares-and-units/ANON, N.D., Income Tax Assessment Act, 1936, Accessed on 31st January 2015, https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/